Amount of tax
Section 11: Weight of aggregate
46.This section gives a regulation-making power to the Scottish Ministers to make provision about determining the weight of any aggregate for the purposes of calculating the tax. These regulations are subject to the affirmative procedure.
47.The regulations may specify rules for determining the weight directly, authorise rules for determining the weight to be specified by Revenue Scotland, or authorise rules for determining the weight to be agreed between taxpayers and a person designated by Revenue Scotland. Such rules may concern the method by which the weight is to be determined, the time by reference to which the weight is to be determined, and the discounting of constituent ingredients from the calculation of weight. The rules may be provided for as only applying in certain cases or on certain conditions.
Section 12: Rate of tax
48.Subsection (1) of this section provides that the amount of tax charged on taxable aggregate is calculated by multiplying the applicable rate of tax by the weight in tonnes of the taxable aggregate. Then subsection (2) clarifies that where a quantity of taxable aggregate weighs only part of a tonne, the amount of tax charged is to be reduced in proportion to the weight.
49.Under subsection (3), the Scottish Ministers may make regulations specifying the applicable rate (or rates) of tax for the purposes of this section. Under section 61(2) of the Act, these regulations are subject to what is known as the “provisional affirmative” or “made affirmative” procedure whereby the regulations are made by the Scottish Ministers, and therefore have effect from when they are made, but must be laid before the Scottish Parliament and will cease to have effect after 28 days unless they are approved by resolution of the Parliament.
